1Nguyen Thi Linh, 2Tran Thi Du
1,2University of Labour and Social Affairs, Hanoi, Vietnam
DOI : https://doi.org/10.47191/ijmra/v6-i8-64Google Scholar Download Pdf
ABSTRACT:
In a globally competitive business environment, each company must have its own unique strategy to succeed. Strategic management accounting information helps managers determine the strategy and strategic position of the enterprise. In recent years, the number of enterprises in Hanoi has been constantly increasing and participating in all fields and business lines. This shows that businesses operate in a highly competitive environment. Research results from 125 enterprises in Hanoi have shown that all surveyed subjects are aware of the importance of strategic management accounting information. The survey results also support the hypothesis that there is a relationship between the types of strategies and the use of strategic management accounting techniques, including the groups strategic costing, strategic decision making, competitor competor accounting, customer accounting.
KEYWORDS:Strategy, strategic management accounting, relationships.
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VOLUME 06 ISSUE 08 AUGUST 2023
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